Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC

Business System Review, Vol 1, Issue 1, pp. 85-102, 2012

18 Pages Posted: 30 Sep 2012

See all articles by Arabella Mocciaro Li Destri

Arabella Mocciaro Li Destri

University of Palermo - d/SEAS

Pasquale Massimo Picone

U. of Palermo

Anna Minà

University of Catania, Italy

Multiple version iconThere are 2 versions of this paper

Date Written: 2012

Abstract

This paper proposes a performance and cost measurement system that integrates the Economic Value Added criteria (EVA) with Process Based Costing (PBC). The EVA-PBC methodology allows us to implement the EVA management logic non only at the firm level, but also at lower levels of the organization. We discuss the role of EVA-PBC methodology in bringing strategy back into financial performance measures.

Keywords: EVA, Processes, Corporate Strategy, Business Strategy

JEL Classification: M20, M21, M10

Suggested Citation

Mocciaro Li Destri, Arabella and Picone, Pasquale Massimo and Minà, Anna, Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC (2012). Business System Review, Vol 1, Issue 1, pp. 85-102, 2012, Available at SSRN: https://ssrn.com/abstract=2154117

Arabella Mocciaro Li Destri

University of Palermo - d/SEAS ( email )

Viale delle Scienze, edificio 13
Palermo, 90124
Italy

Pasquale Massimo Picone (Contact Author)

U. of Palermo ( email )

Palermo, 24129
Italy

Anna Minà

University of Catania, Italy ( email )

Corso Italia, 55
Catania, CT 95129
Italy

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